Towards Transparency

Assurance on KPIs – A practical guide for audit committees and boards

ICAS has published a guidance paper, aimed at audit committees and boards, on the provision of greater assurance and transparency in KPI reporting. The guidance includes a series of characteristics and criteria that committees and boards can refer to during the KPI selection process. It also includes an Assurance Matrix, to enable them to evidence and communicate the extent of challenge and scrutiny over KPIs.